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Based on a quasi-natural experiment that mandates a subset of listed firms to issue standalone corporate social responsibility (CSR) reports, we examine whether mandatory CSR disclosure improves analysts' information environment. We focus on two properties of analysts' earnings forecasts:...
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In order to accelerate denoising and improve the denoising performance of the current median filters, an Adaptive Four-dot Median Filter (AFMF) for image restoration is proposed in this article. AFMF is not only very efficient and fast in logic execution, but also it can restore the corrupted...
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This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial...
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Purpose: Online reviews have been indicated to play an important role in consumers’ decision-making process, as supported by numerous studies. However, none of them has considered the neighborhood effect of online reviews. The purpose of this paper is to analyze the impact of neighbor...
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